International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Vol. 7, Issue 2, pp: (1007-1009), Month: October 2019 - March 2020, Available at: www.researchpublish.com
FACTORS AFFECTS THE USE ACCOUNTING INFORMATION SYSTEMS AMONG INDUSTRIAL COMPANIES IN JORDAN 1
Zaid Othman Dannoun, 2Barjoyai Bin Bardai, 3Mohammad Mahmoud Alzubi 1,2,3
Al-Madinah International University
Abstract: This study examines factors that significantly affect the use of contemporary accounting information systems by industrial companies in Jordan. These factors were the specific characteristics of accounting information. This study adopted a conclusion approach to reaching its objectives. Provides a theoretical framework for building hypotheses. Hypotheses were tested to see which results could then be generalized. Thirty participants from different industrial companies in Jordan participated in the study. After reviewing several relevant studies, a five-point Likert scale questionnaire was designed to collect the required data, which was analyzed using SPSS. Keywords: Financial Report, Accounting Information System (AIS).
1. RESEARCH BACKGROUND The present era is named the time of technology, as a results of the development of techniques and ways which may be utilized in business style and development of organizations and numerous sectors and economic units to hold out their various operations and activities, completely different circumstances have contributed to the creation and use of those advanced technologies, and at this time, nobody can deny or ignore these technological developments obligatory by the economic environment and industrial and technological development (Abu-Olaiwa, 2019). several firms today have faith in a large range of computer-based information systems to create appropriate decisions; since accounting encompasses a large share of those systems, most of the international establishments and firms in general and also the Arab, specifically, relied on their accounting information systems (Hassoun, 2017). In order to survive within the market and also the continuity of the competition, accounting information systems have an enormous role within the survival of these firms, wherever accounting information could be a major resource they need, additionally to different company's resources, like instrumentality, human resources, etc., firms should develop accounting information systems to stay pace with these developments and keep up with the necessities of future stage (AlQalab, 2018). several Arab firms look to stay with economic developments at the local and world levels through the applying of advanced accounting information systems because they're cognizant that these advanced systems can contribute to raising the efficiency of these companies altogether fields (Abu-Ras, 2018). Unfortunately, the literature on the role of accounting information systems in the MENA (Algeria, Bahrain, Djibouti, Egypt, Iran, Iraq, Jordan, Kuwait, Lebanon, Libya, Malta, Morocco, Oman, Qatar, Saudi Arabia, Syria, Tunisia, United Arab Emirates, Palestine, Yemen. Ethiopia Sudan and Israel) countries has been low, although international studies have revealed the importance of accounting information systems in presenting financial statements in an integrated and appropriate manner for all (Harooz, 2018). According to Nazir et al. (2014), understanding of accounting information systems by employees and management of these companies in the countries of the Middle East and North Africa is very low. Despite that accounting information system was applied in one company or in a particular sector such as a study
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